<![CDATA[This study aims to determine differences in the financial performance of provincial and local governments in Indonesia regarding financial independence, capital expenditure, tax ratio, short-term solvency and financial flexibility in provincial, local governments in Indonesia in 2018-2021. This research uses secondary data from LHP LKPD 34 provinces in Indonesia in 2018-2021. The sampling technique uses a saturation sampling technique. Data analysis methods using SPSS 26 and hypothesis testing using paired sample t-test and Wilcoxon signed rank test. The results of the study prove that the ratio of financial independence, tax ratio, and short-term solvency did not experience a significant difference before and during the Covid-19 pandemic, while the ratio of capital expenditure and financial flexibility experienced differences before and during the Covid-19 pandemic, which were influenced by policies. Social restrictions, policy refocusing and reallocation of the 2020 APBD]]>
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